German “VAT Certificate”

[True Luff]

Does anybody know if the boats purchased in Germany should typically have a formal “VAT Certificate”? The German broker who sold me the boat provided an invoice showing the VAT and also a Receipt showing the VAT was paid. This has been acceptable in UK, France and Spain but here in Malta they are telling me I also need to provide a separate, formal “VAT Certificate”. I don’t think it’s customary in all European countries for brokers to issue these. Would appreciate if any of you have any insights on this? Many thanks…

 

[Tranona]

Welcome to the forum.

No such thing as a "VAT Certificate". The invoice you have is sufficient and any issues related to VAT on the boat is nothing to do with Malta, but with the German tax authorities. As you have discovered most states accept this as that was the intention of the EU directive. Some states do however provide a confirmation of payment either through the formal registration process or for example for boats built prior to 1986 which may or may not have actually had VAT paid. Don't think Germany does this.

However as the purpose of having VAT evidence is to ensure free circulation within the EU some states (Portugal and Croatia for example) also require another document called a T2L which confirms the goods have free circulation. This document is required when goods are transported by carrier (rather than by individuals) so is not legally required by EU law. (oats transported by road or sea do though need a T2L but it is issued by the carrier for the specific journey. Despite that the states insisted, particularly for those boats kept within the states, so in the UK HMRC and the RYA had a scheme that issued T2Ls to individual boats on request. Of course no longer relevant post Brexit for UK VAT paid boats.

Not aware that Malta requires a T2L so guess you have to go back and them what specific form they want.

BTW I assume the boat is still considered EU VAT paid having been in the EU rather than the UK on 31/12/2020.

 

[Sticky Fingers]

I think the OP might mean a "Builders Certificate"...?

 

[True Luff]

I think the OP might mean a "Builders Certificate"...?

Thanks for your reply. I have shown them the builders certificate, but they insist there should also be a “VAT certificate” - that it’s a separate document to the VAT receipt….

 

[Sticky Fingers]

I'm lost then, sorry. Can you ask them for the certificate form number? Or who it would be issued by? Or what it's for?

 

[Miken]

Our boat was originally purchased for use in Denmark however the sales transaction was carried out in Germany as the VAT rate was lower there. This was common practice at the time for new boats, as well as the sales invoice from the Builder we have a specific German Government Tax paid receipt that includes an official German Government stamp this specifically shows the Tax paid.

 

[Rappey]

My friend owns a boat that was purchased new by the british armed forces in germany in 1992 and im pretty sure he has a german vat certificate..
when he gets back i can ask him if needed..

 

[True Luff]

Our boat was originally purchased for use in Denmark however the sales transaction was carried out in Germany as the VAT rate was lower there. This was common practice at the time for new boats, as well as the sales invoice from the Builder we have a specific German Government Tax paid receipt that includes an official German Government stamp this specifically shows the Tax paid.

Thanks - that’s very useful! Question now is how to get one retrospectively. I have the invoice/ Receipt but need the Certificate. More googling required…

 

[True Luff]

My friend owns a boat that was purchased new by the british armed forces in germany in 1992 and im pretty sure he has a german vat certificate..
when he gets back i can ask him if needed..

Thanks - much appreciated!